1) SANA trial balance for July 31, the end of its fiscal year, included the following accounts:

Accounts Receivable	$31,000
Merchandise Inventory	46,000
Franchise	32,000
Investments	45,000
Interest payable	3,000
Prepaid insurance	5,000
Note Receivable	75,000
Building	20,000
Cash in Bank	5,000

The investment account consists of marketable securities of which management plans to sell half of by December 31. Prepaid insurance is a two year policy that was purchased on July 31. The note receivable is an installment note that will be paid in three equal installments on December 31 of each year.

QUESTION: CALCULATE The amount that should be classified as current assets in the July 31 balance sheet ? ( : like 16000 or 123500 ....)